Impacto en las pymes con la implementación de las NIIF con relación a la propiedad, planta y equipo

Abstract

The accounting and financial environment is constantly changing, therefore, the main objective to carry out the convergence of Colombian accounting standards to the International Financial Reporting Standards (IFRS) is to achieve a greater degree of consistency by using the same language, in order to support the internationalization of economic relations. Consequently, the State, together with public accounting professionals, has assumed a great challenge in seeking to harmonize accounting processes and financial information, in order to increase reliability, comprehensibility and relevance for the end users of the information. The convergence process related to property, plant and equipment brought important changes as concluded by (Barral). important changes as concluded by (Barral, 2015) "since these resources are some of the most significant assets in a large number of companies" (Barral, 2015). most significant assets in a large number of industries, these elements can come to be controlled through different legal through different legal instruments, which require long recovery periods.